ART. 17.] UPPER MARLBOROUGH. 1637

eighteen hundred and eighty, shall elect three commissioners, to
serve for two years from the date of their election, and until
their successors are elected and qualified, who shall have the
management of the town, and shall have full power to pass and
enact all such laws and ordinances as they may deem wise,
equitable and expedient for the comfort, health, convenience and
prosperity of said town and its inhabitants; to impose and
appropriate fines, penalties and forfeitures for the breach of any

of their by-laws or ordinances; to lay and levy taxes upon all
kinds of property for the purpose of carrying into effect the
powers herein conferred; provided, that said taxes shall not
exceed twenty cents on every one hundred dollars worth of
taxable property in any one year, which tax shall be collected by
A person appointed by said town commissioners for the purpose.

1880, ch. 136.

310. The commissioners are authorized to levy and cause to
be collected the sum of one dollar for one dog, and one dollar
for each additional dog, and two dollars for one bitch, and three
dollars for each additional bitch, kept, owned or possessed by

each person returned as the owner thereof, within said corporate
limits; and said commissioners are empowered to direct the
officer appointed to preserve the peace of said town, to kill any
dog or bitch within the limits of said corporation, for which no

owner can be found, and also any dog or bitch whose owner

shall fail for thirty days after personal notice of the tax due, to
pay the same.

Ibid.

311. The person appointed to collect the town taxes shall
have the power to collect the same by distress upon either
personal or real property, but before making such distress shall
leave with the party by whom the taxes are to be paid, at his
usual place of abode, or on the premises, if the party does not
reside in said town, a statement showing the amount of taxes due
thereon, with a notice thereto annexed, that unless the taxes are
paid within thirty days thereafter the collector will proceed by

way of distress to collect the same.